DIRECTIONS FOR IMPROVING DIRECT TAX ADMINISTRATION AND EXPANDING THE BUDGET REVENUE BASE IN THE DIGITAL ECONOMY
Keywords:
Keywords. Digital economy, direct taxes, tax administration, tax base, digital platforms, risk analysis, shadow economy, corporate income tax, fiscal efficiency.Abstract
Abstract. This article examines the issues of digitalizing direct taxation mechanisms for both legal entities and individuals, improving tax administration, and consequently expanding the revenue base of the state budget under the conditions of the digital economy. The purpose of the study is to develop strategies to increase the collection rate of direct taxes and mitigate shadow economic activities through the implementation of digital technologies and intelligent data analytics systems. Utilizing methods of cross-analysis, economic statistics, grouping, and logical modeling, the article evaluates the efficiency of the Tax Committee's digital platforms and their impact on budget revenues. As a result of the study, reserves for expanding the corporate income tax and personal income tax bases under the integration of information systems were identified, and the mechanism for segmenting taxpayers based on risk levels was analyzed. In conclusion, proposals are formulated to ensure an equitable distribution of the tax burden and the sustainable optimization of budget revenues by developing digital tax administration.
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